STATE OF NEW YORK
        ________________________________________________________________________

                                          2169

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 19, 2023
                                       ___________

        Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        AN ACT to amend the tax law, in relation to filing of income tax returns

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Paragraph  1  of subsection (a) of section 651 of the tax
     2  law, as amended by section 6 of part J of chapter  59  of  the  laws  of
     3  2014, is amended to read as follows:
     4    (1)  every  resident  individual (A) required to file a federal income
     5  tax return for the taxable year, or (B) having  federal  adjusted  gross
     6  income  for  the  taxable  year,  increased  by  the modifications under
     7  subsection (b) of section six hundred twelve of this article, [in excess
     8  of four thousand dollars,  or]  in  excess  of  his  New  York  standard
     9  deduction,  [if lower,] or (C) having received during the taxable year a
    10  lump sum distribution any portion of  which  is  subject  to  tax  under
    11  section six hundred three of this article;
    12    § 2. This act shall take effect immediately and shall apply to taxable
    13  years beginning on or after January 1, 2024.





         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00276-01-3